Fine Art Customs Clearance in the UK
Fine art leaves little room for error: high values, and pieces that often cannot be replaced. Qualifying works of art, antiques and collectors’ items attract a reduced rate of VAT of 5 per cent – but only where the item genuinely qualifies and is declared correctly. The procedure, the classification, the value and the origin all have to be correct, and an export licence check belongs on the list with formalities applying at both ends of the journey.
Art fairs add a further layer. For UK events, Import VAT and Duty may have to be secured by deposit or guarantee unless Temporary Admission authorisation is in place before the goods arrive. If a piece sells, the charges become payable and the original security is released. For events abroad you will need an agent on the ground who knows the local rules.
At Gerlach, we do more than complete the paperwork. We take the time to understand your business, your shipment and your level of customs experience, and we fill the gaps we spot. We have real experience in the art world and know where customs sits within it – down to the practical details around the vehicle and the drivers moving your work.
How Gerlach solves your Fine Art customs challenges
with classification remaining your responsibility as the importer or exporter of record.
covering sale, storage, restoration, loan, charity and transfer of residence
explained rather than simply requested, so each movement is easier than the last
with templates, guidance and an explanation of what each document does and why it is needed
including safety and security declarations, port passes and licences
working with galleries and artists who have never dealt with customs before
Our Fine Art customs process
Initial Consultation: Contact us as early as possible so we can discuss your import or export requirement and identify the most suitable service.
Service Proposal: We recommend the appropriate procedure, set out the scope of work and provide an initial quotation.
Information Gathering: We collect the business information, shipment details and supporting documentation we need.
Assessment and Preparation: Our specialists review the information, prepare the required documentation and confirm the expected timeline.
Results and Documentation: You receive the completed documentation together with clear guidance on the next steps.
Ongoing Support: We remain available for questions throughout the movement and after it.
Why Choose Gerlach for Fine Art and Exhibitions?
Contact UsOur team works with art and antiques day in, day out, and understands what a movement involves beyond the declaration itself.
Round-the-clock customs cover and turnaround times that keep vehicles, couriers and installation schedules moving.
We work with you towards the result you need, rather than handing back a declaration and leaving you to it.
We work with you towards the result you need, rather than handing back a declaration and leaving you to it.
Coverage across UK air and ocean ports, with an understanding of how each one handles art and exhibition traffic.
Named contacts you can reach and speak to directly, with the professional standards you would expect from an AEO-accredited provider.
Complementary Services for Fine Art Movements
Internal UK Customs Declarations
Support for movements within the UK that require a customs declaration alongside your import and export formalities.
Customs Consultancy
Advice on procedures, valuation, classification and the licensing checks that apply to cultural goods.
Authorisation Support
Help with new customs authorisations and with re-authorisations when existing approvals fall due.
Pre-Audit Reviews
A review of your declarations and records before HMRC looks at them, so any gaps are found and closed in good time.
Face-to-Face Support
A review of your declarations and records before HMRC looks at them, so any gaps are found and closed in good time.
Frequently Asked Questions
What value should I declare for my artwork?
There is more than one accepted basis for valuing a work – the transaction value where a piece has been sold, or a properly evidenced valuation where it has not. What matters is that the declared value is correct and can be supported if customs asks. We will point you to the relevant guidance and talk it through with you before the declaration is made.
Can I bring artwork into the UK without a T1?
In many cases, yes. A T1 transit declaration is not always necessary, and the additional cost can often be avoided where the goods are declared to UK customs at or before the border rather than moving inland under transit. Which route works best depends on the mode of transport, where clearance takes place and where the goods are going next.
Can you help in other countries, or provide an end-to-end service?
Art at Gerlach is no longer confined to the UK – regular clients now use other Gerlach offices, Switzerland among them. Where Gerlach is not represented, we are building a network of global partners we can put you in touch with, so that both ends of the movement are covered.
Something has gone wrong. Can you help?
For regular clients, that support is part of the service. If you do not use us regularly, we can still help: we will look at what has happened and discuss a support package to bring your customs position back up to date.

Talk to Gerlach Fine Art Before Your Next Movement
Whether you are sending a single work to a buyer abroad, bringing a collection in for an art fair, or moving a full stand to an exhibition, the customs position is easier to get right before the goods move than afterwards. Our AEO-accredited team combines customs expertise with real experience of the art world, so your work arrives on time and your compliance position holds.